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15. Rates of air passenger duty

Resolved,

16. Landfill tax

Resolved,

17. Bingo duty

Resolved,

That—

(1) The Betting and Gaming Duties Act 1981 is amended as follows.

(2) In section 17(l)(b) (bingo duty chargeable at 15 per cent of bingo promotion profits), for “15” substitute “22”.

(3) In paragraph 5(2)(c) of Schedule 3 (maximum prize for small-scale amusements exemption), f or “£50” substitute “£70”.

(4) The amendment made by paragraph (2) has effect in relation to accounting periods beginning on or after 27 April 2009.

(5) The amendment made by paragraph (3) has effect in relation to bingo played on or after 1 June 2009.

18. Amusement machine licences (amounts of duty)

Resolved,

That—

(1) In section 23(2) of the Betting and Gaming Duties Act 1981 (amount of duty payable on amusement machine licence), for the table substitute—

Table
Months for Which Licence Granted Category A Category B1 Category B2 Category B3 Category B4 Category C

£ £ £ £ £ £

1

500

255

200

200

480

80

2

985

490

385

385

350

145

3

1475

735

585

585

530

220

4

1965

985

775

775

705

290

5

2465

1230

970

970

875

365

6

2955

1475

1160

1160

1050

435

7

3445

1720

1355

1355

1225

505

8

3935

1965

1550

1550

1405

580

9

4430

2215

1745

1745

1580

655

10

4920

2465

1935

1935

1755

725

11

5410

2710

2130

2130

1930

795

12

5625

2815

2215

2215

2010

830


(2) The amendment made by paragraph (1) has effect in relation to cases where the application for the amusement machine licence is received by the Commissioners for Her Majesty's Revenue and Customs after 4 pm on 22 April 2009.


28 Apr 2009 : Column 824

19. Amusement machine licences (provisions affecting amount of duty)

Resolved,

That—

(1) The Betting and Gaming Duties Act 1981 is amended as follows.

(2) Section 21 (gaming machine licences) is amended as follows.

(3) Subsection (5) (excepted machines) is amended as follows.

(4) In paragraph (c) (machines in case of which cost of single game does not exceed lOp and maximum value of prize for winning single game does not exceed £5)—

(a) in sub-paragraph (i), omit the “and” at the end,

(b) in sub-paragraph (ii), for “£5” substitute “£15”, and

(c) after that sub-paragraph insert—

“(iii) the maximum cash component of the prize for winning a single game does not exceed £8,”.

(5). After that paragraph insert—

“(ca) a gaming machine in respect of which—

(i) the cost of a single game does not exceed £1,

(ii) the maximum value of the prize for winning a single game does not exceed £50, and

(iii) any prize that can be won is neither money nor something that can be exchanged for or used in place of money or that can be exchanged for something other than money, and”.

(6). After that subsection insert—

“(6) To the extent that a prize consists of anything other than money, its value for the purposes of this section and sections 22 and 23 below is—

(a) in the case of a voucher or token that may be exchanged for, or used in place of, an amount of money, that amount,

(b) in the case of a voucher or token that does not fall within paragraph (a) and that may be exchanged for something other than money, the cost that the person providing the machine would incur in obtaining that thing from a person who is not a connected person, and

(c) in any other case, the cost that the person providing the machine would incur in obtaining the prize from a person who is not a connected person.

(7) Section 839 of the Income and Corporation Taxes Act 1988 (connected persons) applies for the purposes of subsection (6).”

(7) In section 22(2) (machine in respect of which benefits for winning single game do not exceed £8 to be “small-prize machine”), for “£8” substitute “£10”.

(8) Section 23 (amount of duty) is amended as follows.

(9) In subsection (3) (categories of machines), in the definition of Category C gaming machine, in paragraph (ii)—

(a) for “50p” substitute “£1”, and

(b) for “£35” substitute “£70”.

(10) Omit subsection (5) (which is superseded by the amendment made by paragraph (6))-

(11) In consequence of the amendments made by the preceding provisions of this Resolution, omit—

(a) paragraph 3(1 )(b) of Schedule 2 to the Finance Act 2000, and

(b) section 9(2) and (4) of the Finance Act 2007.

(12). The amendments made by this Resolution come into force on 1 June 2009.


28 Apr 2009 : Column 825

20. Extension of loss carry back provisions (income tax)

Resolved,

(1) A person who has made a loss in a trade in the tax year. 2008-09 or 2009-10 may make a claim for relief under this Resolution if—

(a) relief is available to the person under section 64 of the Income Tax Act 2007 (trade loss relief against general income) in relation to an amount of the loss (“the section 64 amount”), and

(b) condition A or B is met.

(2) Condition A is that the person makes a claim under that section for relief in respect of the section 64 amount—

(a) where it is a loss made in the tax year 2008-09, for either or both of the tax years 2007-08 and 2008-09, or

(b) where it is a loss made in the tax year 2009-10, for either or both of the tax years 2008-09 and 2009-10.

(3) Condition B is that—

(a) where it is a loss made in the tax year 2008-09, for the tax years 2007-08 and 2008-09, or

(b) where it is a loss made in the tax year 2009-10, for the tax years 2008-09 and 2009-10,

the person’s total income is nil or does not include any income from which a deduction could be made in pursuance of a claim under that section for relief in respect of the section 64 amount.

(4).The amount of the loss that may be relieved under this Resolution (“the deductible amount”) is—

(a).in a case where condition A is met, so much of the section 64 amount as cannot be relieved pursuant to the claim under section 64 of the Income Tax Act 2007, and

(b) in a case where condition B is met, the whole of the section 64 amount, (but see paragraph (12)).

(5).A claim for relief under this Resolution is for the deductible amount to be deducted (in accordance with paragraph (6) and with whichever is applicable of paragraphs (7), (8), (9) and (10))—

(a).where it is a loss made in the tax year 2008-09, in either or both of the following ways—

(i) in computing the person’s total income for either or both of the tax years 2005-06 and 2006-07 in accordance with section 835 of the Income and Corporation Taxes Act 1988, and

(ii) in calculating the person's net income for the tax year 2007-08 in accordance with Step 2 of the calculation in section 23 of the Income Tax Act 2007 (which applies as if this Resolution were a provision listed in section 24 of that Act), or

(b) where it is a loss made in the tax year 2009-10, in either or both of the following ways—

(i) in computing the person’s total income for the tax year 2006-07 in accordance with section 835 of the Income and Corporation Taxes Act 1988, and

(ii) in calculating the person’s net income for either or both of the tax years 2007-08 and 2008-09 in accordance with Step 2 of the calculation in section 23 of the Income Tax Act 2007 (which applies as if this Resolution were a provision listed in section 24 of that Act).

(6) A deduction is to be made only from profits of the trade (and accordingly, in relation to the tax years 2007-08 and 2008-09, subsection (2) of section 25 of the Income Tax Act 2007 has effect as if this paragraph were included in subsection (3) of that section).

(7) This paragraph explains how the deductions are to be made in a case where the loss is made in the tax year 2008-09 and the person makes a claim under section 64 of the Income Tax Act 2007 for relief in respect of the section 64 amount for the tax year 2007-08.


28 Apr 2009 : Column 826

Step 1

Deduct the deductible amount from the profits of the trade for the tax year 2006-07.

Step 2

Deduct from the profits of the trade for the tax year 2005-06 so much of the deductible amount as has not been deducted under Step 1.

(8).This paragraph explains how the deductions are to be made in any other case where the loss is made in the tax year 2008-09.

Step 1

Deduct the deductible amount from the profits of the trade for the tax year 2007-08.

Step 2

Deduct from the profits of the trade for the tax year 2006-07 so much of the deductible amount as has not been deducted under Step 1.

Step 3

Deduct from the profits of the trade for the tax year 2005-06 so much of the deductible amount as has not been deducted under Step 1 or 2

(9) This paragraph explains how the deductions are to be made in a case where the loss is made in the tax year 2009-10 and the person makes a claim under section 64 of the Income Tax Act 2007 for relief in respect of the section 64 amount for the tax year 2008-09.

Step 1

Deduct the deductible amount from the profits of the trade for the tax year 2007-08.

Step 2

Deduct from the profits of the trade for the tax year 2006-07 so much of the deductible amount as has not been deducted under Step 1.

(10).This paragraph explains how the deductions are to be made in any other case where the loss is made in the tax year 2009-10.

Step 1

Deduct the deductible amount from the profits of the trade for the tax year 2008-09.

Step 2

Deduct from the profits of the trade for the tax year 2007-08 so much of the deductible amount as has not been deducted under Step 1.

Step 3

Deduct from the profits of the trade for the tax year 2006-07 so much of the deductible amount as has not been deducted under Step 1 or 2.

(11).The provision made by the preceding provisions means that the following sections of the Income Tax Act 2007 apply in relation to relief under this Resolution as in relation to relief under section 64 of that Act—

(a).section 66 to 70 (restrictions on relief under section 64),

(b) sections 74B to 74D (general restrictions on relief),

(c) sections 75 to 79 (restrictions on relief under section 64 and early trade losses relief in relation to capital allowances),

(d) section 80 (restrictions on those reliefs in relation to ring fence income), and

(e) section 81 (restrictions on those reliefs in relation to dealings in commodity futures).

(12) The total amount that may be deducted in accordance with paragraph (7), or in accordance with Steps 2 and 3 in paragraph (8), is limited to £50,000; and the total amount that may be deducted in accordance with paragraph (9), or in accordance with Steps 2 and 3 in paragraph (10), is also limited to £50,000.

(13) A claim for relief under this Resolution must be made—


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